Before disposing of its year-end manufacturing overhead balance, Delphi Corporation had the following amounts in Manufacturing Overhead and Cost of Goods Sold: If Delphi closes the balance of its...

Before disposing of its year-end manufacturing overhead balance, Delphi Corporation had the following amounts in Manufacturing Overhead and Cost of Goods Sold:

If Delphi closes the balance of its Manufacturing Overhead account directly to Cost of Goods Sold, how much is adjusted cost of goods sold?

a. $790,000.

b. $810,000.

c. $890,000.

d. $900,000.

e. None of the above.